PIUTANG USAHA TRADE RECEIVABLES

the Indonesian language. PT TIGARAKSA SATRIA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal 31 Desember 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain PT TIGARAKSA SATRIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Year Ended December 31, 2015 Expressed In Rupiah, unless otherwise stated 42 9. PAJAK DIBAYAR DI MUKA lanjutan 9. PREPAID TAXES continued b Tagihan dan banding atas hasil pemeriksaan pajak lanjutan b Claims and appeals on the results of tax examination continued Perusahaan masih menunggu keputusan Mahkamah Agung atas Peninjauan Kembali tersebut sampai dengan tanggal penyelesaian laporan keuangan konsolidasian ini. Atas kekurangan pembayaran SKPKB PPh badan yang ditolak oleh Pengadilan Pajak, Perusahaan telah membayar seluruhnya pada tanggal 7 Februari 2014 sebesar Rp23.843.047.704 setelah dikurangi kompensasi dari pengembalian pajak penghasilan pasal 23 tahun 2008 sebesar Rp6.944.853.030. Akibat penolakan oleh Pengadilan Pajak atas SKPKB PPh Badan, Perusahaan menerima Surat Tagihan Pajak atas denda pajak sebesar Rp30.787.900.734 yang dibayar dengan cara diangsur mulai bulan April 2014 sampai dengan Oktober 2014. Perusahaan telah membebankan kekurangan PPh badan dan denda pajaknya ke laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun 2013. As of the completion date of the consolidated financial statements, the Company is awaiting for the decision from the Supreme Court on such judicial review. In regard to the corporate income tax SKPKB appeal which was rejected by the Tax Court, the Company paid on February 7, 2014 the amount of Rp23,843,047,704 after offsetting with the refund of income tax article 23 for fiscal year 2008 amounting to Rp6,944,853,030. Due to the Tax Court’s rejection of the Company’s appeal, the Company received tax collection letter for tax penalty amounting to Rp30,787,900,734 which had been paid in installments from April 2014 until October 2014. The Company had previously charged the corporate income tax assessment and tax penalty to the consolidated statement of profit or loss and other comprehensive income in 2013. Pada tanggal 21 April 2015, GNA, Entitas Anak, menerima Surat Ketetapan Pajak Lebih Bayar SKPLB dari Direktorat Jenderal Pajak “DJP” atas pajak penghasilan badan tahun 2013 sebesar Rp391.055.715 dari klaim lebih bayar pajak penghasilan badan tahun 2013 yang diakui oleh Entitas Anak, yang lebih rendah sebesar Rp115.000 dari klaim yang diakui oleh Entitas Anak. GNA menerima hasil ketetapan tersebut, dan telah menerima pengembalian kelebihan pembayaran pajak penghasilan badan tersebut pada tanggal 22 Juni 2015. Selisih tersebut dibebankan sebagai denda pajak pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun 2015. On April 21, 2015, GNA, a Subsidiary, received a tax overpayment letter for overpayment of corporate income tax for fiscal year 2013 SKPLB from the Director General of Taxation DGT amounting to Rp391,055,715 which is lower by Rp115,000 from the claim of overpaid corporate income tax for fiscal year 2013 recognized by the Subsidiary. GNA agreed with the overpayment which refund had been received on June 22, 2015. Such difference was charged as tax penalty in the 2015 consolidated statement of profit or loss and other comprehensive income. Pada tahun 2015, BGI menerima Surat Ketetapan Pajak Kurang Bayar SKPKB dari Direktorat Jenderal Pajak “DJP” atas pajak penghasilan pasal 21 dan 23 untuk tahun 2012. BGI menerima hasil ketetapan tersebut, dan telah membayar kurang bayar pajak penghasilan pasal 21 dan 23 untuk tahun 2012 dan denda masing-masing sebesar Rp1.242.706, Rp19.001.001 dan Rp 9.780.362. Denda tersebut untuk pajak penghasilan pasal 21 dan 23 untuk tahun 2012 dibebankan pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian tahun 2015. In 2015, BGI received a tax assessment letter from the DGT for underpayments of income tax articles 21 and 23 for the year 2012. BGI accepted the result of the tax examination, and has paid the underpayment of income tax article 21 and 23 for the year 2012 and tax penalty amounting to Rp1,242,706, Rp19,001,001, and Rp9,780,362, respectively. Such tax penalty on income tax article 21 and 23 for the year 2012 was charged to the 2015 consolidated statement of profit or loss and other comprehensive income. the Indonesian language. PT TIGARAKSA SATRIA Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal 31 Desember 2015 Disajikan dalam Rupiah, kecuali dinyatakan lain PT TIGARAKSA SATRIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Year Ended December 31, 2015 Expressed In Rupiah, unless otherwise stated 43 10. BIAYA DIBAYAR DI MUKA DAN UANG MUKA 10. PREPAID EXPENSES AND ADVANCES Akun ini terdiri dari: This account consists of: 2015 2014 Sewa gedung dan gudang 24.669.344.844 20.437.476.097 Building and warehouse rental Uang muka pembelian 12.396.125.136 12.567.999.106 Advances for purchases Operasi 2.424.487.232 1.288.818.061 Operational Perjalanan dinas 754.187.611 526.279.855 Travel Asuransi 62.778.768 90.996.398 Insurance Lain-lain 4.563.795.560 4.349.567.130 Others Jumlah 44.870.719.151 39.261.136.647 Total 11. ASET TETAP 11. FIXED ASSETS Rincian aset tetap adalah sebagai berikut: The details of fixed assets are as follows: 2015 Saldo Awal Saldo Akhir Beginning Penambahan Pengurangan Reklasifikasi Ending Balance Additions Deductions Reclassifications Balance Biaya perolehan Acquisition cost Tanah 27.874.983.945 - 108.937.500 - 27.766.046.445 Land Bangunan dan prasarana 54.315.227.750 737.416.091 - - 55.052.643.841 Buildings and improvements Mesin dan peralatan pabrik 82.846.276.900 3.682.274.034 1.040.678.043 17.600.000 85.505.472.891 Machinery and factory equipment Tabung gas 238.976.790.250 3.056.026.856 6.128.228.887 - 235.904.588.219 Gas cylinders Peralatan dan perabot kantor 7.242.987.982 20.051.040 238.070.549 17.600.000 7.007.368.473 Office furniture and equipment Alat cetak, perlengkapan dan peralatan lain 12.659.405.412 1.567.282.421 95.811.174 - 14.130.876.659 Dies, tools and other equipment Kendaraan 14.908.792.038 1.705.154.871 2.787.548.090 - 13.826.398.819 Vehicles Sub-jumlah 438.824.464.277 10.768.205.313 10.399.274.243 - 439.193.395.347 Sub-total Aset sewa pembiayaan 5.000.000.000 3.601.770.928 - - 8.601.770.928 Assets under finance leases Jumlah biaya perolehan 443.824.464.277 14.369.976.241 10.399.274.243 - 447.795.166.275 Total acquisition cost Akumulasi penyusutan Accumulated depreciation Bangunan dan prasarana 27.243.194.353 5.229.316.885 - - 32.472.511.238 Buildings and improvements Mesin dan peralatan pabrik 62.573.063.657 5.808.398.257 1.016.518.335 17.600.000 67.382.543.579 Machinery and factory equipment Tabung gas 171.741.009.064 14.717.980.597 6.128.228.887 - 180.330.760.774 Gas cylinders Peralatan dan perabot kantor 6.310.993.904 462.296.418 232.904.154 17.600.000 6.522.786.168 Office furniture and equipment Alat cetak, perlengkapan dan peralatan lain 8.889.453.167 1.426.661.865 43.336.663 - 10.272.778.369 Dies, tools and other equipment Kendaraan 10.697.218.677 1.774.055.868 2.799.538.594 - 9.671.735.951 Vehicles Sub-jumlah 287.454.932.822 29.418.709.890 10.220.526.633 - 306.653.116.079 Sub-total Aset sewa pembiayaan 1.437.500.000 970.354.186 - - 2.407.854.186 Assets under finance leases Jumlah akumulasi penyusutan 288.892.432.822 30.389.064.076 10.220.526.633 - 309.060.970.265 Total accumulated depreciation Nilai tercatat 154.932.031.455 138.734.196.010 Carrying amount 2014 Saldo Awal Saldo Akhir Beginning Penambahan Pengurangan Reklasifikasi Ending Balance Additions Deductions Reclassifications Balance Biaya perolehan Acquisition cost Tanah 28.478.838.945 - 603.855.000 - 27.874.983.945 Land Bangunan dan prasarana 52.333.218.352 2.786.552.048 804.542.650 - 54.315.227.750 Buildings and improvements Mesin dan peralatan pabrik 81.681.338.078 2.349.413.798 1.182.051.924 2.423.052 82.846.276.900 Machinery and factory equipment Tabung gas 236.383.519.947 2.741.636.995 148.366.692 - 238.976.790.250 Gas cylinders Peralatan dan perabot kantor 7.177.255.140 71.676.790 8.367.000 2.423.052 7.242.987.982 Office furniture and equipment Alat cetak, perlengkapan dan peralatan lain 11.231.808.973 1.432.325.919 4.729.480 - 12.659.405.412 Dies, tools and other equipment Kendaraan 16.504.379.547 2.994.639.180 4.590.226.689 - 14.908.792.038 Vehicles Aset dalam penyelesaian 33.692.500 - 33.692.500 - - Construction in progress Sub-jumlah 433.824.051.482 12.376.244.730 7.375.831.935 - 438.824.464.277 Sub-total Aset sewa pembiayaan 5.000.000.000 - - - 5.000.000.000 Assets under finance leases Jumlah biaya perolehan 438.824.051.482 12.376.244.730 7.375.831.935 - 443.824.464.277 Total acquisition cost